I think others have addressed the quality of minidiscs well...the quality is great, and it's a lot cheaper than having memory cards for a MP3 player

The audio quality is great, and it's very easy to make recordings from any source, including mp3s.

But the sound quality is excellent, especially when I record digitally live at some concerts.

Great sound & quality.

Newer models from Sony and Sharp have newer versions of the algorithm which supposedly results in better recording quality, though I cannot comment on the accuracy of this.